EU Intra-Community Supply Evidence File Template
Zero rating a B2B shipment to another EU country depends on facts you can prove later: a valid customer VAT ID and evidence the goods actually left. This template gives each shipment a one page evidence record.
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EU Intra-Community Supply Evidence File Template
Intra-Community Supply Evidence File
Supplier: Bavaria Drive Systems GmbH (DE123456789) Customer: Lombardia Meccanica S.r.l. (IT01234567890) Invoice: RE-2026-40817 dated 2026-10-16 Goods: Gearbox assemblies GB-440, 60 units on 2 pallets Incoterms 2020: DAP Transport arranged by: Supplier
Customer VAT ID validation
VAT ID IT01234567890 was validated in VIES on 2026-10-15. Reference: VIES-20261015-IT01234567890.pdf.
Proof that goods left the member state
| Evidence item | Source party | Document | On file |
|---|---|---|---|
| 1 | Transport party A | Signed CMR consignment note no. 0098412 | Yes / No |
| 2 | Different party | Carrier delivery confirmation with consignee signature | Yes / No |
| 3 | Optional extra | Payment record from customer account | Yes / No |
Movement details
Dispatch date: 2026-10-17 Arrival date: 2026-10-19 Destination member state: Italy
Checks before zero rating
| Check | Result |
|---|---|
| Customer is a taxable person with valid VAT ID | |
| Goods physically moved to another member state | |
| Two non-contradictory evidence items from different parties | |
| Invoice shows both VAT IDs and exemption reference | |
| Included in the periodic recapitulative statement |
Reviewer notes
No discrepancies. Delivery address matches customer VAT registration country.
Sign-off
A starting point for an audit file, not tax or legal advice. Evidence rules, deadlines and recapitulative statement obligations vary by member state and change over time. Confirm with your tax adviser and the national tax authority.
Find exempt invoices without evidence
Optional: a read-only query approach to match zero rated invoices with evidence records.
Optional. The tool and every export work without this. No spam.
How to use the template
Complete one record per invoice or per consignment. Validate the customer VAT ID in the VIES service before shipping and keep the result. Then record the transport evidence and the dispatch and arrival dates. Export the finished record as PDF and store it with the invoice, or export to Excel and consolidate monthly. Reviewers use the checks table to confirm that every condition is met before the supply is reported.
The logic behind it
An intra-Community supply of goods is generally exempt in the origin country when a taxable customer in another member state receives goods moved from your country. Since the 2020 quick fixes, a common EU presumption of movement applies where the seller holds the customer VAT ID and at least two non-contradictory pieces of evidence from different parties, such as a signed CMR and a carrier confirmation. Member states can still ask for more, and the rules differ when the customer collects the goods.
ERP and audit notes
Many ERPs derive the exemption from the tax code on the sales order. Put the VAT ID check into customer master data governance so an expired or wrong ID blocks zero rating. Reconcile the monthly list of exempt invoices to your recapitulative statement and to evidence on file. Typical audit findings are missing signatures on CMRs, evidence dated before the invoice with no link, and customers who collect goods without a documented destination.
- Keep VIES proof as a dated file, not a memory
- Match evidence to invoice numbers, not only to customers
- Flag ex-works shipments for extra evidence
- Review aged records where evidence is still missing
Frequently Asked Questions
What counts as acceptable proof of transport?
Typical items include signed CMR consignment notes, bills of lading, airway bills, carrier delivery confirmations, insurance or bank documents tied to the shipment. The common presumption looks for two non-contradictory items from different parties. National rules may add detail.
Do I need to check VIES every time?
You should confirm the customer VAT ID is valid at the time of supply and keep proof. Many companies check at order creation and again at shipment, since an ID can become invalid.
What if the customer arranges the transport?
Then the seller usually needs extra evidence, such as a written statement from the customer that goods are moving to another member state, because the seller does not control the carrier.
How long should I keep this file?
Retention periods are set by national law and often run for several years after the period end. Check your member state rules and keep the records with your VAT filings.
If you want the ERP to flag exempt invoices that lack evidence, we can look at doing that with read-only queries. The template works without us.
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